![TN to Kerala Transfers Deemed Inter-State Sales, Not Branch Transfers: CESTAT Confirms CST Liability as D7 Records Reveal Pre-Arranged Orders for Sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/TN-Kerala-Transfers-Deemed-Inter-State-Sales-Branch-Transfers-CESTAT-CST-Liability-D7-Records-Reveal-Pre-Arranged-Orders-for-Sales-TAXSCAN.jpg "TN to Kerala Transfers Deemed Inter-State Sales, Not Branch Transfers: CESTAT Confirms CST Liability as D7 Records Reveal Pre-Arranged Orders for Sales [Read Order]")
TN to Kerala Transfers Deemed Inter-State Sales, Not Branch Transfers: CESTAT Confirms CST Liability as D7 Records Reveal Pre-Arranged Orders for Sales [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the central sales tax liability, confirming that goods...
![CESTAT Upholds Penalty of Rs. 44.15 Lakh for Anti-Dumping Duty Evasion by Misdeclaration of Printing Plates [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Upholds-Penalty-Anti-Dumping-Duty-Evasion-Misdeclaration-of-Printing-Plates-TAXSCAN.jpg "CESTAT Upholds Penalty of Rs. 44.15 Lakh for Anti-Dumping Duty Evasion by Misdeclaration of Printing Plates [Read Order]")
![Company Admitted Short-Paid Service Tax Liability During Audit: CESTAT Rejects CA’s Certificate, Cites it as No Value Against Audit Report’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Rejects-Company-Admitted-CESTAT-Delhi-CESTAT-Rejects-CAs-Audit-Report-Service-Tax-Liability-taxscan.jpg "Company Admitted Short-Paid Service Tax Liability During Audit: CESTAT Rejects CA’s Certificate, Cites it as No Value Against Audit Report’ [Read Order]")
![Service Tax Rebate Delays Beyond 3 Months attract Interest until its Full Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Section-11BB-Central-Excise-Act-Interest-on-Tax-Refunds-Central-Excise-Act-Service-Tax-Refund-taxscan.jpg "Service Tax Rebate Delays Beyond 3 Months attract Interest until its Full Refund: CESTAT [Read Order]")
2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the 2% penal interest charged over the applicable interest rate was not subject to...
![2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Finance-Act-Service-Tax-TAXSCAN.jpg "2% Penal interest charged over applicable interest rate not Subject to Service Tax u/s 66E (e) of Finance Act, 1994: CESTAT [Read Order]")
Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â
In a recent ruling, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that tour planning and accommodation services rendered by operators are subject to...
![Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-CESTAT-ruling-on-tour-operator-tax-TAXSCAN.jpg "Tour Planning and Accommodation Services Rendered by Operators Subject to Service Tax: CESTAT [Read Order]Â")
![No Service Tax to be levied on incentives received by CRS companies: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/No-Service-Tax-levied-incentives-CRS-companies-CESTAT-taxscan.jpg "No Service Tax to be levied on incentives received by CRS companies: CESTAT [Read Order]")
Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]
In a recent ruling, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that a mere discrepancy between the trial balance and ST-3 Returns, without...
![Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Service-Tax-Demand-Service-Tax-Mere-Discrepancy-Trial-Balance-ST3-Returns-Corroborative-Evidence-Insufficient-taxscan.jpeg "Mere Discrepancy in Trial Balance as compared to ST3 Returns without Corroborative Evidence Insufficient for Service Tax Demand: CESTAT [Read Order]")
Goods Transportation upto Customer’s Premises Covered under ‘Input Service’: CESTAT allows Cenvat Credit [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that goods transportation upto customer’s premises as it is covered under ‘input service’ and cenvat credit...
![Goods Transportation upto Customer’s Premises Covered under ‘Input Service’: CESTAT allows Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Cenvat-Credit-CESTAT-News-TAXSCAN.jpg "Goods Transportation upto Customer’s Premises Covered under ‘Input Service’: CESTAT allows Cenvat Credit [Read Order]")
Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that self-assessment by taxpayers cannot be treated as dilution of central excise officers’ statutory...
![Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Self-Assessment-Taxpayer-treated-Dilution-Central-Excise-Officers-Statutory-Responsibility-CESTAT-taxscan.jpg "Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]")
If Principal Manufacturer Fails to Discharge Tax Liability, Burden Shifts to Job Worker: CESTAT [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that if a principal manufacturer fails to discharge the excise duty liability, the burden shifts to the job...
![If Principal Manufacturer Fails to Discharge Tax Liability, Burden Shifts to Job Worker: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Tax-Liability-Excise-and-Customs-Tax-Burden-Shift-to-Job-Worker-CESTAT-Taxscan.jpeg "If Principal Manufacturer Fails to Discharge Tax Liability, Burden Shifts to Job Worker: CESTAT [Read Order]")